54. Must reports from political parties and/or candidates include information on itemized spending?

10.—(1) The Registrar or an Assistant Registrar may at any time by
notice under his hand order any registered society to furnish him with
any such information as he may require concerning the society or any
documents, accounts and books relating to the society. Source: Section 10 (1), Societies Act, 2014

74.—(1) Within 31 days after the date of publication of the result of
an election in the Gazette, the election agent of every candidate at that
election shall transmit to the Returning Officer a true return (referred
to in this Act as the return respecting election expenses), in Form 19 in
the First Schedule, containing detailed statements as respects that
candidate of —  Section 74 (1), Parliamentary Elections Act, 2015